Custom, Excise & Service Tax Tribunal
Arising Out Of The Order In Appeal ... vs Shri B.S. Suhag, Authorized ... on 27 February, 2009
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Block No.2, R.K.Puram, New Delhi COURT-III Date of hearing/decision: 27.2.2009 Stay Application Nos.194-195 of 2009 in Central Excise Appeal Nos.193-194 of 2009 Arising out of the order in appeal No.699-700/CE/APPL/JAL/2008 dated 3.1.1.2008 passed by the Commissioner (Appeals), Central Excise, Jalandhar Appellant/applicant Respondent
C.C.E., vs. M/s DCM Engineering Products Jaladhar Ltd. Appearance:
Shri B.S. Suhag, Authorized Departmental Representative (DR) for the Revenue and Shri G.K Mahajan, Advocate for the respondent(s) Coram: Honble Mr. M. Veeraiyan, Member (Technical) Honble Mr. P.K. Das, Member (Judicial) Order No.____________________ Per P.K. Das:
Revenue filed these applications for stay of operation of the order passed by the Commissioner (Appeals). Learned DR submits that the dispute relates to valuation to the extent that advertising and publicity charges were not included in the assessable value. The original authority confirmed the demand of duty of Rs.1,65,066/- and penalty of equal amount and in another case, Rs.15996/- was confirmed with interest and penalty of equal amount. Commissioner (Appeals) set aside the adjudication order.
2. We do not find any reason for stay of operation of the impugned order. Accordingly, the applications are rejected.
(Dictated and pronounced in the open Court) (M. Veeraiyan) Member (Technical) (P.K. Das) Member (Judicial) scd/